EC Commission v France

This document is only available with a paid isurv subscription.

[1996] Construction – VAT – Leasing or letting of immovable property The ECJ held that lettings of touring caravans, tents, mobile homes and light-framed leisure buildings were not ‘immovable property’. HMRC continues to treat the letting or leasing of residential caravans and houseboats as exempt, which...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.